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Europeiska unionens kommande utmaning av att möta och bekämpa klimatförändringar har resulterat i att frågan om vilka förutsättningar som finns för att beakta hållbarhetsaspekter inom ramen för tillämpningen av unionens konkurrensregler hamnat alltmer i fokus. Den 1 juni 2023 antog Europeiska kommissionen reviderade riktlinjer för tillämpningen av artikel 101 i fördraget om Europeiska unionens funThe European Union’s upcoming challenge in addressing and combating climate change has brought the question of under which conditions sustainability aspects can be considered in the application of the Union’s competition rules increasingly into focus. On June 1, 2023, the European Commission adopted revised Guidelines on the applicability of Article 101 of the Treaty on the Functioning of the Euro

Beskattning är en central fråga för många företag. För att uppnå en jämnare företagsbeskattning över tid finns det möjligheter för företag att spara under-skott och genomföra underskottsavdrag vid ett senare tillfälle. Det saknas tidsbegränsningar för hur länge ett underskott kan vara ackumulerat vid oför-ändrad ägarstruktur. Om det däremot sker en ägarförändring kan den så kal-lade beloppsspärrenTaxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if

Biodiversity loss and diminishing urban green space are widely recognized sustainability issues, but little research exists on the construction sector’s role and the attitudes they hold towards biodiversity. This study contributes to the sustainable urban design literature by studying how construction companies in Finland view their relation to biodiversity and how they could achieve better biodiv

The recognition of both inner (beliefs, mindsets, values) and outer dimensions (structures, technologies, behaviours) in addressing the climate crisis offers a powerful leverage point for the transformation needed. However, there is a lack of understanding of how this approach can be adapted to different groups and contexts. This thesis focuses on environmental activists from Russia as valuable ch

Andrahandsuthyrning har under en längre tid funnits på bostadsmarknaden och varit en vanligt förekommande form av uthyrning. Utöver den klassiska andrahandsuthyrningen finns en annan form av uthyrning på bostadsmarknaden, uthyrning i form av blockuthyrning. Blockuthyrning som uthyrningsform har funnits på bostadsmarknaden under en tid men är trots detta en förhållandevis okänd företeelse för gemenSubletting has existed in the housing market for a long time and is a common form of rental. In addition to the common form of subletting, another form of rental is the blockrental agreement. This form of rental, has been used in the housing market for a while but is still relatively unknown to the general public. A blockrental agreement is an agreement involving at least three apartments under

Sexual violence (SV) is a problem that disproportionately involves men acting violently towards women, especially against women from social minority groups like women with disabilities or with an immigration background. In addressing the issue, policies to address sexual violence honor this empirical reality by developing measures that are focused on supporting women and that are targeted at t

Space activity is rapidly developing, increasing globally in public and private sectors, and subject to competition amongst dominant spacefaring actors. Global space governance is discordant with the contemporary environment motivating international efforts to develop it. Since 2021 the European Union (EU) is intensively developing space policy and strategies. This dissertation contributes to stud

Allvarlig brottslighet som begås inom kriminella nätverk har ökat drastiskt under senare år. Skjutningar och sprängningar har blivit alltmer förekommande och nu diskuteras även finansierandet av skjutvåldet genom narkotika-, smugglings- och ekonomisk brottslighet i politiska debatter. Hur man ska komma till rätta med problemet, med hänsyn till förbättrade tekniska förutsättningar och tystnadskultuSerious crimes committed within criminal networks have increased drastically in recent years. Shootings and explosions are unusually often occurring in Sweden and now the financing of this deadly violence by drug, smuggling and financial crimes is also discussed in political debates. How to effectively deal with the problem, despite improved technology and a culture of silence in criminal gangs, i

Frågan om utländska direktinvesteringar och främmande staters inflytande i Sveriges känsliga angelägenheter är en som aktualiserats mycket på senare år, inte minst på grund av det alltmer ansträngda omvärldsläget. Den första december 2023 antogs UDI-lagen, som ger möjlighet att granska investeringar i svensk skyddsvärd verksamhet, och eventuellt förbjuda dem, om de anses kunna vara potentiellt skaThe issue of foreign direct investments and the influence of foreign states in Sweden's sensitive affairs has been brought to the forefront in recent years, not least due to the increasingly strained global situation. On De-cember 1 2023, the Foreign Direct Investment Act (UDI-lagen) was adopt-ed, allowing for the audit of investments in Swedish companies preforming sensitive activities and th

I svensk rätt jämställs skiljeförfarandet med domstolsförfarandet och utgör det enda alternativ som också resulterar i en exigibel dom med rättskraft. Ett avtal om skiljeförfarande utgör ett rättegångshinder under förutsättning att det åberopas inför domstol. Om den fråga som anhängiggörs emellertid faller utanför skiljeavtalets tillämpningsområde saknar skiljenämnden behörighet att uppta frågan tIn Swedish law, arbitration is treated as equivalent to general court proceedings and is the only alternative that also results in an enforceable judgment with binding effect. An arbitration agreement constitutes a procedural impediment provided that it is invoked in court. However, if the issue raised falls outside the scope of the arbitration agreement, the arbitral tribunal will not be qualifie

Artificiell intelligens är det begrepp som används för den teknik där maskiner imiterar människans intelligens och egenskaper. Genom AI-tekniken har det skapats musik som innehåller imitationer av sångröster tillhörande artister, vilket möjliggörs genom att stora mängder datavolymer inlärs av maskinen. Denna uppsats syftar till att utreda vilka rättsliga konsekvenser denna form av maskininlärning Artificial intelligence is a term used to describe the technology where machines imitate human intelligence and traits. Music containing imitations of artists songvoices has been created through the usage of AI-technology. This is enabled by the large amounts of data volumes being learned by the machine. The following essay aims to investigate what legal consequences this form of machine learning

Kompetensutvisningar blev ett fenomen under 2015 i samband med ett antal rättsfall från Migrationsöverdomstolen. Innebörden var att personer med uppehållstillstånd på grund av arbete fick avslag på sina ansökningar om förlängning av sina uppehållstillstånd på grund av mindre brister. Bristerna utgjordes bland annat av att lönen inte hade nått upp till försörjningskravet uppställt av MigrationsverkDuring the year 2015 so called competence deportations became a phenomenon because of several verdicts from the Migration Court of Appeal. The meaning of the expression is that immigrants were denied continued work permits because of minor flaws in their applications. These flaws consisted of too little income compared to the boundary set up by the Swedish Migration Agency, lack of insurance or th

Syftet med de särskilda fåmansföretagsreglerna i 56–57 kap. IL är att motverka obehöriga kringgåenden av skattelag. De vanliga skattereglerna ska tilllämpas om icke verksamma delägare, utomstående, äger tillräckligt stor del i företaget. Då kan den s.k. utomståenderegeln i 57 kap. 5 § IL bli tillämplig. Så är dock inte fallet om utomstående delägare bedriver samma eller likartad verksamhet i ett aThe 56th and 57th chapters in the Swedish Income Tax Act entails special tax regulations for shareholders in closed companies which aims to counteract unauthorized circumvention of tax law. The normal tax rules must be applied if non-active shareholders own a sufficiently large share in the company. In that case, the “outsider rule”, which can be found in the fifth paragraph in the 57th chapter ma

En central del av det mervärdesskatterättsliga systemet är rätten till avdrag för ingående mervärdesskatt. Näringsidkare som bedriver blandad ekonomisk verksamhet behöver metoder för att fastställa hur stor andel av den ingående mervärdesskatten som är avdragsgill. Rätten till avdrag regleras i 13 kap. ML, som genomför bestämmelser i EU:s mervärdesskattedirektiv. I HFD 2023 ref. 45 underkände HFD The right to deduct input tax is central to the VAT system. Mixed economic businesses (i.e. businesses conducting both VAT liable and VAT exempt activities) require methods for determining the proportion of deductible input tax. The right to deduct input tax is regulated in chapter 13 of the Swedish VAT Act, which is intended to implement the EU’s VAT Directive. In HFD 2023 ref. 45, the Supreme Ad

The human brain has a built-in capacity to perform selective hearing, allowing us to focus on a single speaker in noisy environments while subconsciously filtering out background chatter and other noise. This ability is colloquially known as the cocktail party effect and is often impaired in individuals with reduced hearing or other neurological conditions. This results in an overall reduced quali

Solar energy is one of the most promising solutions for the energy crisis due to its wide availability and cost-effectiveness. Solar cells have long been used to convert solar energy to electricity, but due to the high cost and difficult processability of the widely available and commercialized silicon solar cells, replacing them with new technology has always been of interest for researchers. Rec

Despite increased attention to gender equality in entrepreneurship, women remain significantly underrepresented in entrepreneurship and receive a disproportionately small share of funding. One underexplored factor contributing to this disparity is gendered questioning during investor pitches. The study aimed to explore how gendered questioning shapes confidence and self-perception, and to investig

EU:s nya klimattull: Tanken är god – men verkligheten krångligare År 2026 införs EU:s nya klimattull, CBAM. Tullen ska förhindra att utsläppsintensiv industri flyttar från EU till följd av högre klimatkostnader inom unionen. Målet är att stärka europeisk konkurrenskraft och minska globala utsläpp. Men denna studie, som undersökt CBAM:s påverkan på nordiska företag, visar att mekanismen i sin nuvaThe EU is reforming its Emissions Trading System (ETS) to increase the price on emissions, phase out free carbon allowances and thus accelerate decarbonization. Alongside these reforms, the Carbon Border Adjustment Mechanism (CBAM) has been introduced to mitigate the risk of carbon leakage, imposing tariffs on carbon-intensive products imported to the EU. While CBAM will be beneficial for many EU-

This study investigated how acoustical challenges, specifically changes in signal-to-noise ratio (SNR), affect the neural tracking of attended and ignored speech in individuals with hearing impairment. The analysis began with the speech envelope and was progressively extended by incorporating phonetic information as well as outputs from all layers of OpenAI’s Whisper model. The goal was to gain a

Non-binary character appearances have grown in the film and TV show industry, slowly turning its absent history into intelligible or unintelligible visibility. This qualitative research study analyzes non-binary representability in Nimona (2023) and The Umbrella Academy (2019-2024), which involves unclear and unconfirmed character identification spread by the mass media. This form of “queer-coded”